In circular no. 87/2021, INPS clarified the total exemption from social security contributions for first-level apprenticeship contracts signed in 2020-2021 by employers who hire up to nine employees.
Before analysing the circular’s provisions, we provide a brief overview of this type of contract and its features.
Apprenticeships for professional qualification and diploma, upper secondary education diploma, and higher technical specialisation certificate (“first-level apprenticeship”) integrate work and training within the education, training and vocational qualification system.
This type of apprenticeship is designed to ensure a better link between school and the labour market. It can be stipulated by public and private sector employers with young people aged between 15 and 25.
The contract duration, under art. 43 of Italian Legislative Decree no. 81/2015 is defined based on the qualification or educational qualification to be obtained and cannot exceed three years (or four years for a four-year professional diploma).
However, the above article in paragraph 4 allows cases in which the contract duration may be extended by a further year, namely for:
The same article, in paragraph 5, introduced some exceptions to the duration of the first-level apprenticeship contract allowing the signing of:
Continue reading the full version published in Corriere delle Paghe of Il Sole 24 Ore.